Whipit Company manufactures tape dispensers. The Assembly Department reported the follow data for the past month Units started and completed 70,000 Units started and not complete 10,000 Units in beginning inventory 0 Direct materials costs $480,000 Conversion costs $240,000 The partially complete units at the end of the month were 100 percent complete with respect to materials and 50 percent complete with respect to conversion costs The cost of one completed unit in the Assembly Department is $10.29 $9.00 $9.47 . 59.20